21A.  If, in the case of any goods required by this Act to have associated therewith a document containing particular statements, that document is found to contain any such statement which is materially incorrect, any person who, knowing or having reasonable cause to suspect that statement to be materially incorrect, inserted it or caused it to be inserted in the document, or used the document for the purposes of this Act or any subsidiary legislation made thereunder while that statement was contained therein, shall be guilty of an offence.”.